In order to further strengthen the management of VAT invoices, ensure the smooth implementation of the pilot work of changing business tax to VAT, protect the legitimate rights and interests of taxpayers, and create a healthy and fair tax environment, the relevant issues concerning the issuance of VAT invoices are hereby announced as follows:
Since July 1 2065438, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice.
When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.
The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises.
When issuing VAT invoices, the seller shall truthfully issue the contents of the invoices according to the actual sales situation, and shall not fill in the contents inconsistent with the actual transactions as required by the buyer. When the seller issues an invoice, it will interface with the background of the VAT invoice tax control system through the sales platform system and import relevant information for invoicing. The content of invoicing data imported by the system should be consistent with the actual transaction. If not, the sales platform system should be revised and improved in time.
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